Property Taxes Law Guide – Revision 2015

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 3. Levy and Payment of Tax

Section 11403

11403. Computation of tax rate. The board shall compute the average rate of general property taxation in the state by:

(a) Adding the county, city, school district, and other general taxes, but not the special taxes on intangibles, aircraft, baled cotton or any other property which is subject to a uniform statewide tax rate, nor special assessments, and

(b) Dividing the amount obtained by the total assessed valuation in the state as shown by the county tax rolls for the same year.

"Total assessed valuation," as used in this section, does not include the assessments of property which is subject to a uniform statewide tax rate.

"Special assessments," as used in this section, mean any amount levied solely against real estate or real estate and improvements.

History.—Stats. 1967, p. 2855, in effect November 8, 1967, revised the section, deleting special taxes from the computation of the rate, adding subdivisions "(a)" and "(b)" to the first paragraph, deleting the former last paragraph defining special assessments, and adding the last paragraph. Stats. 1978, Ch. 1209, in effect January 1, 1979 inserted colon after "by" in first paragraph and added subsection letters "(a)" and "(b)".